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Estate Duty Calculator — South Africa

Calculate estate duty payable on a South African deceased estate. Apply the abatement and see the tax due.

Last updated: May 2026

Assets

Liabilities & Structures

Results

Estate Assets

Enter the estimated market value of each asset category. Use 0 if not applicable.

Property (Fixed)

Include primary residence, rental properties, and land.

Investments & Cash

Unit trusts, shares, savings accounts.

Motor Vehicles

Other Assets

Furniture, art, jewellery, business interests, etc.

Estate Assets Excluded from Duty

Life Insurance Payout (to named beneficiary)

Proceeds payable to a named beneficiary are excluded.

Retirement Fund Lump Sum (paid to dependants)

RA, pension, or provident fund paid to nominated dependants.

Important Disclaimer: This calculator provides an illustrative estimate only. Estate duty is a complex legal and tax matter — actual liability depends on the structure of your will, trust arrangements, testamentary planning, and applicable SARS rulings. The executor's fee shown is the statutory maximum; negotiation is possible. Abatement amounts and duty rates are based on the 2024/25 tax year. Consult a qualified estate attorney and tax advisor before making estate planning decisions.

Estimates the Estate Duty payable by your estate on death — levied on the net estate value above R3.5 million at 20% (or 25% above R30M).

Key inputs explained

Gross estate value: Total market value of all assets — property, investments, vehicles, etc.
Liabilities: Mortgages, loans, and funeral costs reduce the dutiable estate.
Bequests to spouse: Assets passing to a surviving spouse are deducted before duty is calculated.

A surviving spouse inherits free of estate duty. Assets bequeathed to a spouse roll up the R3.5M abatement to R7M for the second death. Trusts and life insurance can significantly reduce estate duty.

Frequently Asked Questions

Every deceased estate receives a R3,500,000 abatement (deduction) before estate duty applies. Estate duty is levied at 20% on the dutiable amount between R3.5M and R30M, and 25% on the portion above R30M. Spouses inherit the unused portion of the abatement, potentially sheltering up to R7M between a married couple.

It depends. A life insurance payout paid directly to a named beneficiary (not to your estate) is generally exempt from estate duty. However, if the payout goes to your estate or you have a policy on your own life with no nominated beneficiary, it will be included in your dutiable estate.

Key deductions include: assets bequeathed to a surviving spouse (spousal rollover), funeral and death-bed expenses, debts owed by the deceased, administration costs, and assets donated to approved public benefit organisations. Proper estate planning can significantly reduce or eliminate estate duty.